PART 1 - A to Z of Benefits and Expenses: Covering the General Principles and topics ranging from Accommodation, Beneficial Loans, Cars, Fuel for Private Use, Incentive Schemes, Mobile Telephones, Notional Payments, Payments in Kind, Redundancy, Relocation Expenses, Share Schemes, Training, Travel and Subsistence and Vouchers;
PART 2 - Investigations;
PART 3 - Official Guidance; Selected extracts from HMRC Manuals: Employer Compliance Handbook; Extra-Statutory Concessions; Statements of Practice and Codes of Practice;
PART 4 - Useful Information: Income tax rates and allowances; Pension scheme earning cap; Car fuel scale charges; Car benefit scales; Interest on overdue and overpaid PAYE tax and Class I/IA NICs; Official rates of interest; HMRC authorised mileage rates; Construction Industry - rates of deduction; Construction Industry Scheme; Termination agreements; Provision of personal services through intermediaries; National Insurance contributions and rates;
Appendix l of CW65 Main Exemptions from class I NICS; Scope of three cases of Schedule E; Penalties for late or incorrect year end returns; Employer's Help Book E13 (2006); Facsimiles of HMRC forms; Sources of information. HMRC Internet Service for PAYE; Revenue Tax Bulletin 76;
Tables:
Table of Statutes;
Table of Statutory Instruments;
Table of Cases;
Index